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            "text": "KENTUCKY STATE UNIVERSITY BOARD OF REGENTS AGENDA ITEM BACKGROUND",
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                    "text": "To: Board of Regents\\nFinance and Business Committee",
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                    "text": "Date: April 27, 2012",
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                    "text": "From: Alice B. Johnson\\nVice President for Finance and Business Affairs",
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                    "text": "Subject: Interim Financial Statements – February 2012",
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                    "text": "Reason for Consideration: Informational Item",
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                    "text": "Enclosures: Yes",
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            "text": "Interim Financial Statements are included as of February 29, 2012. A brief summary explanation of certain current assets and plant items follows:"
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                    "text": "Cash and cash equivalents total $37.3 million. This amount includes $18.6 million that is restricted for Land Grant and Action Agenda programs and $4.5 million that is restricted for plant purposes. The remainder is current operating cash that will be disbursed for current operations during the year.",
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                    "text": "Accounts receivable totaling $13.3 million includes the receivables from students, grants and loans. This amount includes $3.1 million in student accounts receivables, and $10.2 million that is grants and other accounts receivables.",
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                    "text": "Current liabilities of $6.8 million consist of accounts payable and accrued payroll liabilities. Accrued compensated absences total $2.1 million and Deferred Revenue totals $1.8 million.",
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                    "text": "As of February 2012, net assets reflect an $11.8 million increase primarily due to federal grants and contract revenues.",
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            "text": "The Statement of Cash Flows reflects a net increase of $7.7 million at February 2012. Operations consumed $19.9 million of cash through February 2012."
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            "text": "Additional information is included on the change in unrestricted net assets from 2004 through the February 2012 interim unaudited financials."
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                    "text": "Katherine Napier\\nAssociate Vice President for Business Operations",
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